A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council

Matteo La Torre, John Dumay, Michele Antonio Rea, Subhash Abhayawansa

Research output: Contribution to journalArticleResearchpeer-review

Abstract

This paper investigates the rhetoric deployed by the International Integrated Reporting Council (IIRC) to legitimise itself and Integrated Reporting (<IR>) and establish its ideology. We draw on Aristotle's rhetorical appeals – ethos, logos, and pathos – and the rhetorical theory of diffusion to conduct a rhetorical analysis of the IIRC's initial documents. Our findings demonstrate how the IIRC's rhetorical strategies serve to: authorise and moralise the IIRC's actions through ethos and pathos; contrast certain social interests and privilege a capitalist ideology through logos; and establish and maintain the IIRC's authority in a way that reflects the interests of the financial community and investors, again, through ethos. We demonstrate how the IIRC has strategically used rhetoric to gain support and develop its authority by contrasting and resisting competing ideological pressures. We also show how a capitalist ideology emerged from this struggle as the shaping force behind <IR> at the cost of marginalising wider social interests. Examining the IIRC's rhetorical process contributes to understanding the ideological struggle surrounding <IR> and enriches our empirical understanding of the ideological turn of rhetorical strategies. Our study contributes to theory and practice by advancing knowledge on the rhetorical strategies that shape and establish dominant ideologies in accounting practice.

LanguageEnglish
Article number100836
JournalBritish Accounting Review
DOIs
Publication statusE-pub ahead of print - 19 Jul 2019
Externally publishedYes

Fingerprint

Rhetoric
Integrated
Ideology
Ethos
Authority
Logos
Aristotle
Investors
Accounting practices

Keywords

  • Authority
  • Ideology
  • Integrated reporting
  • International Integrated Reporting Council
  • Rhetoric
  • Standard setting

Cite this

@article{2b5e128a2fd6436bb3c285608a758ca3,
title = "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council",
abstract = "This paper investigates the rhetoric deployed by the International Integrated Reporting Council (IIRC) to legitimise itself and Integrated Reporting (<IR>) and establish its ideology. We draw on Aristotle's rhetorical appeals – ethos, logos, and pathos – and the rhetorical theory of diffusion to conduct a rhetorical analysis of the IIRC's initial documents. Our findings demonstrate how the IIRC's rhetorical strategies serve to: authorise and moralise the IIRC's actions through ethos and pathos; contrast certain social interests and privilege a capitalist ideology through logos; and establish and maintain the IIRC's authority in a way that reflects the interests of the financial community and investors, again, through ethos. We demonstrate how the IIRC has strategically used rhetoric to gain support and develop its authority by contrasting and resisting competing ideological pressures. We also show how a capitalist ideology emerged from this struggle as the shaping force behind <IR> at the cost of marginalising wider social interests. Examining the IIRC's rhetorical process contributes to understanding the ideological struggle surrounding <IR> and enriches our empirical understanding of the ideological turn of rhetorical strategies. Our study contributes to theory and practice by advancing knowledge on the rhetorical strategies that shape and establish dominant ideologies in accounting practice.",
keywords = "Authority, Ideology, Integrated reporting, International Integrated Reporting Council, Rhetoric, Standard setting",
author = "{La Torre}, Matteo and John Dumay and Rea, {Michele Antonio} and Subhash Abhayawansa",
year = "2019",
month = "7",
day = "19",
doi = "10.1016/j.bar.2019.100836",
language = "English",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press",

}

A journey towards a safe harbour : The rhetorical process of the International Integrated Reporting Council. / La Torre, Matteo; Dumay, John; Rea, Michele Antonio; Abhayawansa, Subhash.

In: British Accounting Review, 19.07.2019.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - A journey towards a safe harbour

T2 - British Accounting Review

AU - La Torre, Matteo

AU - Dumay, John

AU - Rea, Michele Antonio

AU - Abhayawansa, Subhash

PY - 2019/7/19

Y1 - 2019/7/19

N2 - This paper investigates the rhetoric deployed by the International Integrated Reporting Council (IIRC) to legitimise itself and Integrated Reporting (<IR>) and establish its ideology. We draw on Aristotle's rhetorical appeals – ethos, logos, and pathos – and the rhetorical theory of diffusion to conduct a rhetorical analysis of the IIRC's initial documents. Our findings demonstrate how the IIRC's rhetorical strategies serve to: authorise and moralise the IIRC's actions through ethos and pathos; contrast certain social interests and privilege a capitalist ideology through logos; and establish and maintain the IIRC's authority in a way that reflects the interests of the financial community and investors, again, through ethos. We demonstrate how the IIRC has strategically used rhetoric to gain support and develop its authority by contrasting and resisting competing ideological pressures. We also show how a capitalist ideology emerged from this struggle as the shaping force behind <IR> at the cost of marginalising wider social interests. Examining the IIRC's rhetorical process contributes to understanding the ideological struggle surrounding <IR> and enriches our empirical understanding of the ideological turn of rhetorical strategies. Our study contributes to theory and practice by advancing knowledge on the rhetorical strategies that shape and establish dominant ideologies in accounting practice.

AB - This paper investigates the rhetoric deployed by the International Integrated Reporting Council (IIRC) to legitimise itself and Integrated Reporting (<IR>) and establish its ideology. We draw on Aristotle's rhetorical appeals – ethos, logos, and pathos – and the rhetorical theory of diffusion to conduct a rhetorical analysis of the IIRC's initial documents. Our findings demonstrate how the IIRC's rhetorical strategies serve to: authorise and moralise the IIRC's actions through ethos and pathos; contrast certain social interests and privilege a capitalist ideology through logos; and establish and maintain the IIRC's authority in a way that reflects the interests of the financial community and investors, again, through ethos. We demonstrate how the IIRC has strategically used rhetoric to gain support and develop its authority by contrasting and resisting competing ideological pressures. We also show how a capitalist ideology emerged from this struggle as the shaping force behind <IR> at the cost of marginalising wider social interests. Examining the IIRC's rhetorical process contributes to understanding the ideological struggle surrounding <IR> and enriches our empirical understanding of the ideological turn of rhetorical strategies. Our study contributes to theory and practice by advancing knowledge on the rhetorical strategies that shape and establish dominant ideologies in accounting practice.

KW - Authority

KW - Ideology

KW - Integrated reporting

KW - International Integrated Reporting Council

KW - Rhetoric

KW - Standard setting

UR - http://www.scopus.com/inward/record.url?scp=85069951496&partnerID=8YFLogxK

U2 - 10.1016/j.bar.2019.100836

DO - 10.1016/j.bar.2019.100836

M3 - Article

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

M1 - 100836

ER -